The “camera” sits where the viewer’s eyes would be, so you see the action as if you’re the one doing it or having it done to you. Panels often show your hands grabbing ass or tits, your dick thrusting into someone, or a partner staring straight at you while they suck, ride, or take it from above. It’s used to crank up immersion, with lots of close-up body framing and faces aimed right into the viewpoint.